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V0531-22 ·17 March 2022 ·consulta-vinculante Medium impact
Tax

Transfer of a hospitality business exempt from VAT if it constitutes an autonomous economic unit

A query was raised regarding whether the transfer of a hospitality business, including furniture, is subject to VAT. The DGT indicates that the transaction will not be subject to VAT if the transferred elements form an autonomous economic unit capable of carrying out an activity in its own right.

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2022-03-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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